DETAIL DOCUMENT
PENGARUH LABA BERSIH, ARUS KAS, TOTAL AKRUAL TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan LQ45 Bursa Efek Indonesia Tahun 2019-2021)
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Malini, Hena
Subject
H Social Sciences (General) 
Datestamp
2023-09-06 06:47:42 
Abstract :
The purpose of this study is to determine the effect of net profit, cash flow, and total accrual on stock returns in LQ-45 companies listed on the Indonesia Stock Exchange in 2019-2021. The data used in this study is secondary data obtained from the financial statements of LQ-45 companies listed on the Indonesia Stock Exchange. The population in this study was 45 companies using purposive sampling techniques, so 29 samples of LQ-45 companies were obtained. The analysis method used is regression of panel data with the help of the Eviews 10 program. The results of this study partially show that the variable Net Income has a significant positive effect on Stock Return, Cash Flow has a significant positive effect on Stock Return and Total accrual has a significant negative effect on Stock Return. While simultaneously the variable net income, cash flow, and total accruals have a significant effect on stock returns. Keywords: Net Profit, Cash Flow, Total Accrual, Stock Return 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah